2022-TIOL-192-ITAT-JAIPUR

Rajesh Chunara Vs ITO

Whether in absence of any tangible material brought on record and shared with assessee, Revenue can not make addition in hands of the assessee - YES : ITAT

- Assessee's appeal disposed of: JAIPUR ITAT

2022-TIOL-191-ITAT-JAIPUR

Jai Hind Agarwal Vs ITO

Whether penalty is imposed only when there is deliberate defa ult not mere mistake/bona fide claim - YES: ITAT

- Assessee's Appeal allowed: JAIPUR ITAT

2022-TIOL-190-ITAT-AHM

Greenstone Agro Product And Infrastructure Pvt Ltd Vs Pr.CIT

Whether validity of the original assessment can be challenged along the proceeding of section 263 of the Act - YES : ITAT Whether since view taken by AO is one of possible view, therefore same cannot be disturbed in proceedings u/s 263 of the Act - YES : ITAT

- Assessee's appeal allowed: AHMEDABAD ITAT